Opinion
17379-19 17380-19 17381-19 17382-19
08-10-2023
GREEN VALLEY INVESTORS, LLC, BOBBY A. BRANCH, TAX MATTERS PARTNER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
These consolidated cases are calendared for trial at a special trial session of the Court, beginning on November 13, 2023, in Winston-Salem, North Carolina. On July 12, 2023, the parties attended a special remote hearing of the Court regarding the return of third-party subpoenas. On August 3, 2023, the parties each separately filed an additional Motion for Document Subpoena Hearing.
Petitioners indicate that they intend to issue subpoenas duces tecum to third-party witnesses Jones, Lang, Lasalle Inc. and SRK Consulting (U.S.), Inc. Petitioners represent that respondent objects to the granting of their motion.
Respondent indicates his intent to issue subpoenas duces tecum to third-party witnesses Patterson Exploration Services, Inc., Joshua C. Patterson, Jerry McCalip, P.G., and McCalip & Company, Inc. Respondent represents that petitioner's position on the granting of his motion is unknown.
The parties both propose that the hearing take place on September 6, 2023.
The Court has scheduled a special remote hearing session (on Zoomgov.com) each Wednesday specifically for the return of third-party document subpoenas. We will add this case to the Court's Wednesday, September 6, 2023, session.
Upon due consideration, it is
ORDERED that petitioners' and respondent's respective Motions for Document Subpoena Hearing are granted. It is further
ORDERED that this case is calendared for hearing at a special Washington D.C., session of the Court to be conducted remotely (via Zoomgov.com) at a time certain of 3:00p.m. (Eastern Time) on Wednesday, September 6, 2023, at which time any third-party subpoenas may be returnable. If all subpoenaed parties supply all subpoenaed documents to the requesting party in advance of the hearing, the hearing will be canceled, and the subpoenaed party's attendance will not be required. It is further
ORDERED that the Clerk of the Court shall serve on the parties a Notice of Remote Proceeding that shall contain instructions on how to participate in the above-referenced remote proceeding. It is further
ORDERED that the undersigned will preside at the above-referenced hearing.
The parties shall file a joint report, on or before September 1, 2023, informing the Court whether all outstanding subpoenas have been complied with.
The parties' attention is directed to Tax Court Rule 147 and the procedure set forth therein, should the parties (or a third party) seek to challenge any subpoenas being issued and returnable to the Court on September 6, 2023.